JUDGMENT :

These writ petitions are connected and therefore I am disposing these writ petitions by a common judgment. I will treat W.P.(C). No.24090 of 2018 as the leading case and I will narrate the facts in this case. Similar contentions are raised in the other writ petitions also.

2. The petitioner in W.P.(C). No.24090/2018 along with four others purchased building consisting of room bearing Nos.4/433, 4/434, 4/437, 4/438, 4/439, 4/440, 4/441, 4/442, 4/443, 4/444, 4/445, 4/446, 4/447, 4/448, 4/450, 4/451, 4/453, 4/454, 4/455, 4/456, 4/457, 4/458, 4/459, 4/460 (old Nos.20/621-2 to 20/621-28) of Perinthalmanna Municipality. The petitioner, his wife and relatives named Ibrahim, Ameer and Jamseena purchased this building from Beeran and others as per sale deed bearing Registration Nos.437/2016, 436/2016, 435/2016, 434/2016 and 433/2016 of Perinthalmanna SRO. For the years 2016-17 and 2017-18, the petitioner remitted an amount of Rs.1,72,000/-towards building tax and till 2018 he has remitted the same without any default is the submission. When the petitioner approached the Municipality for remitting the building tax for the year 2018-19, the Secretary, Perinthalmanna Municipality serv